随着我国证券市场的迅速发展,盈余管理作为影响上市公司会计信息质量的因素,日益受到关注。本文在区别盈余管理和盈余造假的基础上,明确了盈余管理的定义。在分析了我国上市公司盈余管理的现状后,指出只要适度盈余管理,就有利于企业发展。 With the rapid development of China’s securities market, earnings management has drawn more and more attention as a factor affecting the quality of accounting information of listed companies. This paper clarifies the definition of earnings management based on the difference between earnings management and earnings fraud. After analyzing the status quo of the earnings management of the listed companies in our country, it is pointed out that as long as the proper earnings management is in place, it will benefit the development of the enterprises.